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Facts
The assessee, an NGO working in a tribal belt of Maharashtra, was denied registration under section 12A and 80G(5) by the CIT(Exemption). The assessee claimed that due to connectivity issues in the backward area, they could not file replies to the notices issued by the CIT.
Held
The Tribunal set aside the order of the CIT(Exemption) and remanded the case for de novo adjudication, providing the assessee an opportunity to file necessary documents. The Tribunal noted that the rejection was solely based on the inability to file documents.
Key Issues
Whether the denial of registration under section 12A by the CIT was justified when the assessee could not file replies due to connectivity issues in a backward area?
Sections Cited
12A, 80G(5), 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE
आदेशक��ितिलिपअ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. िवभागीय�ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब�च, पुणे / DR, 5. ITAT, “B” Bench, Pune. गाड�फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.
ITA No.1325 & 1326/PUN/2025 [A]
S. Details Date Initi Designati No als on 1 Draft dictated on 09.07.2025 Sr. PS/PS .07.2025 2 Final Draft placed before author Sr. PS/PS .07.2025 3 JM/AM Draft proposed & placed before the Second Member 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order